Like you ... I don't intend to debate this issue ad infinitum, as my personal comments do not come from any area of expertise.

I suggested in a previous thread which you noted you have received emails about ... that perhaps with your personal knowledge and experience as a former IRS agent you might contribute to the discussion in a productive manner.

What started this whole discussion was the costs associated with selling chips on ebay ... from the cost of purchasing a single staple to seal a flip or a reused shipping envelope, to gasoline expenses resulting from having to drive to the post office to mail a package to the purchaser ... and everything else in between.

There was NO mention of the payment of TAXES as an expense involved regarding sales of chips on the internet prior to my post ... (either state sales taxes OR federal income taxes) which becomes a much larger expense than tape, printing cartridges, and buying a .10¢ pen or pencil to write out the invoices.

My point was that many chippers with substantial feeback records as sellers, who claim not to be dealers ... but claim to be collectors selling off duplicates (or multiples of the same chip over and over again in many cases) at a profit ... may have a tax liability that they have not figured into their relative petty expenses as a cost of doing business, such as the price of a roll of scotch tape, or paper clips.

Your take Jimbo? ... and I promise not to engage in a debate with your response.